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Indian Hotel Company Ltd. Versus The State of Tamil Nadu, Joint Commissioner (CT) , Chennai

2016 (4) TMI 723 - MADRAS HIGH COURT

Whether the Tribunal is justified in disposing the appeal filed by the State without considering and disposing the appeal filed by the petitioner in the interest of justice both to the petitioner and the respondent - Held that:- the second appeal fil .....

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2016 - Dated:- 23-3-2016 - V. Ramasubramanian And M. Duraiswamy, JJ. For the Petitioner : Mr. N. Inbarajan For the Respondent : Mr. S. Kanmani Annamalai, AGP (T) ORDER Order of the Court was made by V. Ramasubramanian,J This tax case revision is fil .....

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i Annamalai, learned Additional Government Pleader (Taxes) for the respondent. 3. The petitioner/assessee is carrying on hotel business. The Assistant Commissioner (CT) passed an order dated 28.2.2011 for the assessment year 2003-04, accepting the to .....

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ases reported. 4. The assessee filed a first appeal in A.P.No.39/2011. The First Appellate Authority passed an order dated 31.7.2012 setting aside the estimated sales omission. But, the First Appellate Authority refused to grant relief in respect of .....

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36 in T.A.No.19/2012. As against that portion of the order of the First Appellate Authority setting aside the estimated sales omission, the Revenue filed an appeal in S.T.A.No. 17/2013 before the very same Tribunal. 6. Despite the fact that both app .....

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Therefore, the assessee has come up with the above revision, raising the following substantial questions of law : "(i) Whether in the facts and circumstances of the case, the Tribunal erred in law and on facts in reversing the order passed by t .....

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ejecting the claim of exemption on the ground of proof of sufferance of tax when that was not the case or basis of the Assessing Authority ? (iii) Whether the Tribunal is justified in disposing the appeal filed by the State without considering and di .....

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t of sale by the petitioner, for which, there is no competence to levy tax as provided under Section 3(2-B) read with Sixth Schedule to the Tamil Nadu General Sales Tax Act, 1959 ? (v) Whether the Tribunal has substantially erred in law in shifting t .....

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